Owner Occupied & Relative Homesteads

Benefits

Minnesota state law provides for a reduction to the general property tax for certain property that is occupied as a person's primary place of residence. These properties fall under the homestead classification.

A person may claim only one homestead.

Who Can Apply?

To qualify for the owner-occupied or relative homestead classification, you must:

Be a Minnesota resident (if the property is the primary residence of a qualifying relative of an owner, it is not necessary for the owner to be a Minnesota resident)

Have an ownership interest in the property, or be a qualifying relative of at least one of the owners

Occupy the property as your primary place of residence

The property must be owned and occupied by you (or a qualifying relative) on or before December 1st of the assessment year and the application must be received by the Assessor's office by December 15th.